The tariff classification of footwear from China

N240157 April 22, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. William M. Stringfield Ocean Freight Forwarders 105 West Victoria Street Long Beach, CA 90805 RE: The tariff classification of footwear from China Dear Mr. Stringfield: In your letter dated March 25, 2013 you requested a tariff classification ruling on behalf of your client, Renaissancestyle, Inc. The submitted sample identified as style #210682, is described by you a women’s thong sandal with a 100% plastics outer sole and upper. You state that the (separate) single molded upper is “Y”-shaped and has decorative plastic pieces (three rows of miniature fake diamonds) stitched to its surface. Connected to the ends of and made part of the continuous single molded upper is a heel strap with a conventional buckle closure on the lateral side. The rear portion of the upper is secured to the sole by two approximately 1 ½ inch long plastic strips (also connected to and made part of the single molded upper) on either side with plugs at their ends which penetrate the outer sole. The toe-thong is also secured to the sole with a plug at its end which penetrates the outer sole. The applicable subheading for the women’s thong sandal, style #210682 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division